{"id":3168,"date":"2015-06-23T08:54:07","date_gmt":"2015-06-23T05:54:07","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3168"},"modified":"2015-06-23T08:54:07","modified_gmt":"2015-06-23T05:54:07","slug":"vergi-usul-kanunu-genel-tebligi-sira-no-452-03-06-2015","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3168","title":{"rendered":"Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 452) – 03.06.2015"},"content":{"rendered":"

Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 452) – 03.06.2015<\/strong><\/p>\n\n\n\n
\n\n\n\n\n\n
3 Haziran 2015 \u00c7AR\u015eAMBA<\/td>\n\n

Resm\u00ee Gazete<\/strong><\/p>\n<\/td>\n

\n

Say\u0131 : 29375<\/p>\n<\/td>\n<\/tr>\n

\n

TEBL\u0130\u011e<\/strong><\/p>\n<\/td>\n<\/tr>\n

Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n

VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130<\/p>\n

(SIRA NO: 452)<\/p>\n

1. Giri\u015f<\/strong><\/p>\n

10\/2\/2005 tarihli ve 5300 say\u0131l\u0131 Tar\u0131m \u00dcr\u00fcnleri Lisansl\u0131 Depoculuk Kanununun 15 inci maddesine dayan\u0131larak G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131nca \u00e7\u0131kar\u0131lan ve 12\/11\/2011 tarihli ve 28110 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Elektronik \u00dcr\u00fcn Senedi Y\u00f6netmeli\u011fi uyar\u0131nca elektronik \u00fcr\u00fcn senedinin (EL\u00dcS) her bir al\u0131m sat\u0131m i\u015flemi i\u00e7in an\u0131lan Y\u00f6netmeli\u011fin 7 nci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131na g\u00f6re Elektronik Kay\u0131t Kurulu\u015fu (EKK) taraf\u0131ndan elektronik ortamda elektronik \u00fcr\u00fcn senedi al\u0131m sat\u0131m belgesi (EL\u00dcS al\u0131m sat\u0131m belgesi) olu\u015fturulmaktad\u0131r. S\u00f6z konusu EL\u00dcS al\u0131m sat\u0131m belgesinin 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanunu uyar\u0131nca d\u00fczenlenmesi zorunlu belgeler kapsam\u0131na al\u0131nmas\u0131 ve bu belgeyi d\u00fczenleyenlere bilgi verme zorunlulu\u011fu getirilmesi bu Tebli\u011fin konusunu te\u015fkil etmektedir.<\/p>\n

2. Yetki<\/strong><\/p>\n

Vergi Usul Kanununun m\u00fckerrer 257 nci maddesinin birinci f\u0131kras\u0131n\u0131n (1) numaral\u0131 bendinde, Maliye Bakanl\u0131\u011f\u0131n\u0131n, m\u00fckellef ve meslek gruplar\u0131 itibar\u0131yla muhasebe usul ve esaslar\u0131n\u0131 tespit etmeye, mezk\u00fbr Kanuna g\u00f6re tutulmakta olan defter ve belgeler ile bunlara ilaveten tutulmas\u0131n\u0131 veya d\u00fczenlenmesini uygun g\u00f6rd\u00fc\u011f\u00fc defter ve belgelerin mahiyet, \u015fekil ve ihtiva etmesi zorunlu bilgileri belirlemeye, bunlarda de\u011fi\u015fiklik yapmaya; bedeli kar\u015f\u0131l\u0131\u011f\u0131nda bas\u0131p da\u011f\u0131tmaya veya \u00fc\u00e7\u00fcnc\u00fc ki\u015filere bast\u0131r\u0131p da\u011f\u0131tmaya veya da\u011f\u0131tt\u0131rmaya, bunlar\u0131n kay\u0131tlar\u0131n\u0131 tutturmaya, bu defter ve belgelere tasdik, muhafaza ve ibraz zorunlulu\u011fu getirmeye veya kald\u0131rmaya, yine mezk\u00fbr Kanuna g\u00f6re tutulacak defter ve d\u00fczenlenecek belgelerin tutulmas\u0131 ve d\u00fczenlenmesi zorunlulu\u011funu kald\u0131rmaya yetkili oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015f, (4) numaral\u0131 bendinde ise \u201cBu Kanunun 149 uncu maddesine g\u00f6re devaml\u0131 bilgi vermek zorunda olanlardan istenilen bilgiler ile vergi beyannameleri ve bildirimlerin, \u015fifre, elektronik imza veya di\u011fer g\u00fcvenlik ara\u00e7lar\u0131 konulmak suretiyle internet de dahil olmak \u00fczere her t\u00fcrl\u00fc elektronik bilgi ileti\u015fim ara\u00e7 ve ortam\u0131nda verilmesi, beyanname ve bildirimlerin yetki verilmi\u015f ger\u00e7ek veya t\u00fczel ki\u015filer arac\u0131 k\u0131l\u0131narak g\u00f6nderilmesi hususlar\u0131nda izin vermeye veya zorunluluk getirmeye, beyanname, bildirim ve bilgilerin aktar\u0131m\u0131nda uyulacak format ve standartlar ile uygulamaya ili\u015fkin usul ve esaslar\u0131 tespit etmeye, bu zorunlulu\u011fu beyanname, bildirim veya bilgi \u00e7e\u015fitleri, m\u00fckellef gruplar\u0131 ve faaliyet konular\u0131 itibar\u0131yla ayr\u0131 ayr\u0131 uygulatmaya\u201d Maliye Bakanl\u0131\u011f\u0131n\u0131n yetkili oldu\u011fu h\u00fckm\u00fcne yer verilmi\u015ftir.<\/p>\n

Mezk\u00fbr Kanunun 149 uncu maddesinde de \u201cKamu idare ve m\u00fcesseseleri (Kamu hizmeti ifa eden kurum ve kurulu\u015flar dahil) ile ger\u00e7ek ve t\u00fczel ki\u015filer vergilendirmeye ili\u015fkin olaylarla ilgili olarak Maliye Bakanl\u0131\u011f\u0131 ve vergi dairesince kendilerinden yaz\u0131 ile istenecek bilgileri belli fas\u0131lalarla ve devaml\u0131 olarak yaz\u0131 ile vermeye mecburdurlar.\u201d h\u00fckm\u00fc mevcuttur.<\/p>\n

Vergi Usul Kanununun yukar\u0131da belirtilen maddelerinin Maliye Bakanl\u0131\u011f\u0131na verdi\u011fi yetkiye istinaden yap\u0131lan d\u00fczenlemeler a\u015fa\u011f\u0131da yer almaktad\u0131r.<\/p>\n

3. EL\u00dcS Al\u0131m Sat\u0131m\u0131nda D\u00fczenlenecek Belge<\/strong><\/p>\n

5300 say\u0131l\u0131 Kanun ile tar\u0131m \u00fcr\u00fcnleri ticaretini kolayla\u015ft\u0131rmak, depolanmas\u0131 i\u00e7in yayg\u0131n bir sistem olu\u015fturmak, \u00fcr\u00fcn sahiplerinin mallar\u0131n\u0131n emniyetini sa\u011flamak ve kalitesini korumak, \u00fcr\u00fcnlerin s\u0131n\u0131f ve derecelerinin yetkili s\u0131n\u0131fland\u0131r\u0131c\u0131lar taraf\u0131ndan saptanmas\u0131n\u0131 sa\u011flamak, tar\u0131m \u00fcr\u00fcnleri lisansl\u0131 depo i\u015fleticilerinin ki\u015filer aras\u0131nda ayr\u0131m yapmaks\u0131z\u0131n tar\u0131m \u00fcr\u00fcnlerini kabul etmelerini temin etmek, \u00fcr\u00fcnlerin m\u00fclkiyetini temsil eden ve finansman\u0131n\u0131, sat\u0131\u015f\u0131n\u0131 ve teslimini sa\u011flayan \u00fcr\u00fcn senedi d\u00fczenlemek ve standartlar\u0131 belirlenmi\u015f tar\u0131m \u00fcr\u00fcnlerinin ticaretini geli\u015ftirmek \u00fczere, tar\u0131m \u00fcr\u00fcnleri lisansl\u0131 depoculuk sisteminin kurulu\u015f, i\u015fleyi\u015f ve denetimine ili\u015fkin usul ve esaslar belirlenmi\u015ftir.<\/p>\n

Lisansl\u0131 depoculuk sisteminde; tar\u0131m \u00fcr\u00fcnlerinin s\u0131n\u0131f ve kaliteleri yetkili s\u0131n\u0131fland\u0131r\u0131c\u0131 olarak isimlendirilen laboratuarlarca belirlenmekte, ard\u0131ndan, lisansl\u0131 depolarda depolanmakta ve bu \u00fcr\u00fcnlerin ticareti, \u00fcr\u00fcn\u00fcn m\u00fclkiyetini temsilen lisansl\u0131 depo i\u015fletmesince d\u00fczenlenen \u00fcr\u00fcn senetleri vas\u0131tas\u0131yla G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131nca yetkilendirilen ticaret borsalar\u0131nda yap\u0131lmaktad\u0131r.<\/p>\n

Elektronik \u00dcr\u00fcn Senedi Y\u00f6netmeli\u011finde ise bas\u0131l\u0131 \u00fcr\u00fcn senedi h\u00fckm\u00fcnde olmak \u00fczere depolamak amac\u0131yla teslim ve kabul edilen \u00fcr\u00fcnler i\u00e7in lisansl\u0131 depo i\u015fletmelerince elektronik ortamda olu\u015fturulan EL\u00dcS\u2019lerin kayden izlenmesi, devredilmesi, de\u011fi\u015ftirilmesi, iptali ve g\u00fcvenli\u011fine, bu hizmetleri y\u00fcr\u00fctecek kurulu\u015fun lisans almas\u0131, faaliyeti ile denetimine ve EL\u00dcS\u2019e y\u00f6nelik di\u011fer i\u015flemlere ili\u015fkin usul ve esaslar d\u00fczenlenmi\u015ftir.<\/p>\n

Mezk\u00fbr Y\u00f6netmeli\u011fin 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (d) bendinde EKK, EL\u00dcS\u2019lerin sistem \u00fczerinden olu\u015fturulmas\u0131n\u0131 sa\u011flamak, bu senetlere ba\u011fl\u0131 t\u00fcm hak ve y\u00fck\u00fcml\u00fcl\u00fckler ile i\u015flemleri ilgili taraflar itibariyle kayden izlemek amac\u0131yla G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131ndan lisans alm\u0131\u015f anonim \u015firket olarak, 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (e) bendinde EL\u00dcS, lisansl\u0131 depo i\u015fletmesince, elektronik kay\u0131t kurallar\u0131na uygun olarak sistem \u00fczerinde olu\u015fturulan elektronik kay\u0131t olarak tan\u0131mlanm\u0131\u015f, 7 nci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 ile de EKK\u2019ya EL\u00dcS\u2019lerin her bir al\u0131m sat\u0131m i\u015flemi i\u00e7in bir EL\u00dcS al\u0131m sat\u0131m belgesi olu\u015fturma ve bu belgeyi al\u0131c\u0131 ve sat\u0131c\u0131 taraflara elektronik ortamda g\u00f6nderme zorunlulu\u011fu getirilerek \u201cEL\u00dcS al\u0131m sat\u0131m belgesi\u201dnde bulunmas\u0131 zorunlu bilgiler belirlenmi\u015ftir.<\/p>\n

Vergi Usul Kanununun m\u00fckerrer 257 nci maddesinin Maliye Bakanl\u0131\u011f\u0131na verdi\u011fi yetkiye dayan\u0131larak yukar\u0131da belirtilen Elektronik \u00dcr\u00fcn Senedi Y\u00f6netmeli\u011finin 7 nci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 ile EKK\u2019ya EL\u00dcS\u2019lerin her bir al\u0131m sat\u0131m i\u015flemi i\u00e7in d\u00fczenleme zorunlulu\u011fu getirilen \u201cEL\u00dcS al\u0131m sat\u0131m belgesi\u201d Vergi Usul Kanunu uyar\u0131nca d\u00fczenlenmesi zorunlu belgeler kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r. Bu belgenin d\u00fczenlenmesi, g\u00f6nderilmesi ve kullan\u0131m\u0131na ili\u015fkin esaslar a\u015fa\u011f\u0131da a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n

3.1. 5300 say\u0131l\u0131 Kanun kapsam\u0131nda lisansl\u0131 depo i\u015fletmelerinde depolanan tar\u0131m \u00fcr\u00fcnlerinin bu \u00fcr\u00fcnleri temsil eden EL\u00dcS vas\u0131tas\u0131yla al\u0131m sat\u0131m\u0131nda her bir el de\u011fi\u015ftirme a\u015famas\u0131nda EKK taraf\u0131ndan EL\u00dcS al\u0131m sat\u0131m belgesi d\u00fczenlenece\u011finden EL\u00dcS al\u0131m sat\u0131m\u0131na taraf olanlar bu i\u015flem i\u00e7in ayr\u0131ca fatura veya di\u011fer herhangi bir belge d\u00fczenlemeyecek, al\u0131m sat\u0131m i\u015flemi EKK taraf\u0131ndan kendisine iletilen bilgilere g\u00f6re d\u00fczenlenen EL\u00dcS al\u0131m sat\u0131m belgesi ile tevsik edilecektir. EL\u00dcS al\u0131m sat\u0131m\u0131na taraf olanlar\u0131n, EKK taraf\u0131ndan kendilerine iletilen EL\u00dcS al\u0131m sat\u0131m belgesinin ka\u011f\u0131t \u00e7\u0131kt\u0131lar\u0131n\u0131 vergi kanunlar\u0131n\u0131n \u00f6ng\u00f6rm\u00fc\u015f oldu\u011fu s\u00fcreler d\u00e2hilinde muhafaza ve istenildi\u011finde ibraz etmekle y\u00fck\u00fcml\u00fc olduklar\u0131 tabiidir.<\/p>\n

3.2. EL\u00dcS al\u0131m sat\u0131m belgesi en az a\u015fa\u011f\u0131daki bilgileri ihtiva eder.<\/p>\n

a) D\u00fczenlenme tarihi.<\/p>\n

b) \u0130\u015flem tarihi.<\/p>\n

c) Her hesap d\u00f6nemi ba\u015f\u0131ndan itibaren 1\u2019den ba\u015flamak \u00fczere d\u00fczenleme s\u0131ras\u0131na g\u00f6re verilecek m\u00fcteselsil s\u0131ra numaras\u0131.<\/p>\n

\u00e7) Her bir EL\u00dcS sat\u0131c\u0131s\u0131 i\u00e7in her hesap d\u00f6nemi ba\u015f\u0131ndan itibaren 1\u2019den ba\u015flamak \u00fczere d\u00fczenleme s\u0131ras\u0131na g\u00f6re verilecek m\u00fcteselsil s\u0131ra numaras\u0131.<\/p>\n

d) EL\u00dcS\u2019\u00fc alan ve satan\u0131n;<\/p>\n

1) Ad\u0131-soyad\u0131\/unvan\u0131,<\/p>\n

2) Adresi,<\/p>\n

3) Varsa vergi dairesi,<\/p>\n

4) T.C. kimlik numaras\u0131 (vergi kimlik numaras\u0131).<\/p>\n

e) Al\u0131m sat\u0131ma konu EL\u00dcS\u2019\u00fcn;<\/p>\n

1) Temsil etti\u011fi \u00fcr\u00fcn\u00fcn t\u00fcr\u00fc, tipi, hasat y\u0131l\u0131, lisansl\u0131 depo i\u015fletmesinin unvan\u0131 ve \u00fcr\u00fcn\u00fcn depoland\u0131\u011f\u0131 yer,<\/p>\n

2) Temsil etti\u011fi al\u0131m sat\u0131ma konu \u00fcr\u00fcn miktar\u0131,<\/p>\n

3) Al\u0131m sat\u0131m bedeli.<\/p>\n

f) EKK\u2019n\u0131n;<\/p>\n

1) Unvan\u0131,<\/p>\n

2) Adresi,<\/p>\n

3) Vergi Dairesi,<\/p>\n

4) Vergi kimlik numaras\u0131.<\/p>\n

(Bu bentteki bilgiler dip not olarak yaz\u0131lacakt\u0131r.)<\/p>\n

g) \u201c452 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi uyar\u0131nca d\u00fczenlenmi\u015ftir.\u201d ibaresi.<\/p>\n

4. Bilgi Verme Zorunlulu\u011fu<\/strong><\/p>\n

G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131nca yetkilendirilmi\u015f EKK\u2019ya, bu b\u00f6l\u00fcmde a\u00e7\u0131klanan esaslar dahilinde, EL\u00dcS al\u0131m sat\u0131m belgesine ili\u015fkin bilgilerin elektronik ortamda (Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Bilgi Transfer Sistemine (BTRANS) arac\u0131l\u0131\u011f\u0131yla) g\u00f6nderilmesi zorunlulu\u011fu getirilmi\u015ftir.<\/p>\n

4.1. Bu Tebli\u011fin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten ba\u015flamak \u00fczere EKK taraf\u0131ndan d\u00fczenlenen her bir EL\u00dcS al\u0131m sat\u0131m belgesine ili\u015fkin bilgilerin takip eden ay\u0131n son g\u00fcn\u00fc saat 24.00\u2019a kadar BTRANS arac\u0131l\u0131\u011f\u0131yla g\u00f6nderilmesi gerekmektedir.<\/p>\n

4.2. EL\u00dcS al\u0131m sat\u0131m belgesi ile ilgili olarak istenecek bilgilere ili\u015fkin format ve standartlar BTRANS arac\u0131l\u0131\u011f\u0131yla duyurulacakt\u0131r. Bilgi verme format\u0131nda ve standartlar\u0131nda yap\u0131lacak ekleme, \u00e7\u0131karma, zorunlu alan olarak belirleme gibi de\u011fi\u015fiklikler de ayr\u0131ca BTRANS arac\u0131l\u0131\u011f\u0131yla duyurulacakt\u0131r.<\/p>\n

4.3. Maliye Bakanl\u0131\u011f\u0131nca bu Tebli\u011f do\u011frultusunda belirlenerek duyurulacak format ve standartlar d\u0131\u015f\u0131nda elektronik ortamda (BTRANS arac\u0131l\u0131\u011f\u0131yla dahi olsa) g\u00f6nderilen bilgiler g\u00f6nderilmemi\u015f say\u0131lacak, k\u00e2\u011f\u0131t ortam\u0131nda verilen bilgiler hi\u00e7bir \u015fekilde kabul edilmeyecektir.<\/p>\n

5. Cezai M\u00fceyyide<\/strong><\/p>\n

Bu Tebli\u011f ile belirlenen usul ve esaslara riayet edilmemesi halinde ilgililere Vergi Usul Kanununda yer alan cezalar tatbik edilir.<\/p>\n

6. Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n

Bu Tebli\u011f 1\/7\/2015 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Tebli\u011f olunur.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 452) – 03.06.2015 3 Haziran 2015 \u00c7AR\u015eAMBA Resm\u00ee Gazete Say\u0131 : 29375 TEBL\u0130\u011e Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 452) 1. Giri\u015f 10\/2\/2005 tarihli ve 5300 say\u0131l\u0131 Tar\u0131m \u00dcr\u00fcnleri Lisansl\u0131 Depoculuk Kanununun 15 inci maddesine dayan\u0131larak G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131nca \u00e7\u0131kar\u0131lan ve […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-3168","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-genel"},"_links":{"self":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3168"}],"collection":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3168"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3168\/revisions"}],"predecessor-version":[{"id":3169,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3168\/revisions\/3169"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3168"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3168"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3168"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}